How many judgments cite Savita Kapila v. ACIT?

98 judgments on BharatTax cite Savita Kapila v. ACIT (118 Taxmann.com 46), spanning 2020 to 2026.

Which sections of the Income Tax Act does Savita Kapila v. ACIT come up under?

It is most often cited in judgments turning on Section 148, Section 147, Section 144, Section 159, Section 142(1), Section 292B.

Savita Kapila v. ACIT

118 Taxmann.com 46High Court2020#1159 most cited

What is Savita Kapila v. ACIT authority for?

There is no legal requirement for a legal representative to report an assessee's death to the income tax department; consequently, a reassessment notice issued under Section 148 to a deceased person is invalid as it lacks proper jurisdiction.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2026.

Also referred to as

Savita Kapila v. ACIT · Section 148 · Section 147 · Section 159 · legal representative · notice to deceased assessee · reassessment validity · invalid jurisdiction

Also reported as

426 ITR 502273 Taxmann 148

Sections most often in play

Section 148 Section 147 Section 144 Section 159 Section 142(1)Section 292B Section 263 Section 143(3)

Issues it is cited on

section 159 section 263of legal representative section 161 section 292b section 292bb inadequate enquiry section 292 revision under section 263 section 29 lack of enquiry section 263(1)

Judgments citing Savita Kapila v. ACIT

Trishul Buildtech Infrastruture (P) Ltd., Bangalore vs. JCIT, Bangalore

ITA 1367/BANG/2013[2007-08]Status: DisposedITAT Bangalore26 Oct 2023AY 2007-08

Bench: Shri Chandra Poojari & Ms. Madhumita Roy

For Appellant: Shri A. Shankar, Senior CounselFor Respondent: Dr. G. Manoj Kumar, D.R

Section 132Section 153ASection 153CSection 292Section 69C

…Bangalore Page 14 of 57 i) ITO v. Durlabhbhai Kanubhai Rajpara (2020) 114 taxmann.com 481 (Guj.), SLP dismissed reported in 114 taxmann.com 482 (SC) ii) Chandreshbhai Jayantibhai Patel v. ITO (2019) 101 taxmann.com 362 (Guj.) iii) Savita Kapila v. ACIT (2020) 426 ITR 502 (Del.) iv) Bharti Harendra Modi v. ITO (2019) taxmann.com 389 (Guj.) v) Urmilaben Anirushasinhji Jadeja v. ITO (2020) 420 ITR 226 (Guj.) vi) Sumit Balkrishna Gupta v. ACIT (2019) 414 ITR 292 (Bom.) m) He also placed reliance on the decision of the Hon’ble Supreme Court in the case of ITO v. Ch. Atchaiah (1996) 218 ITR 239 (SC) wherein it has bee…

Trishul Buildtech Infrastructure (P) Ltd., Bangalore vs. JCIT, Bangalore

ITA 1363/BANG/2013[2005-06]Status: DisposedITAT Bangalore26 Oct 2023AY 2005-06

Bench: Shri Chandra Poojari & Ms. Madhumita Roy

For Appellant: Shri A. Shankar, Senior CounselFor Respondent: Dr. G. Manoj Kumar, D.R

Section 132Section 153ASection 153CSection 292Section 69C

Trishul Buildtech Infrastructure (P) Ltd., Bangalore vs. JCIT, Bangalore

ITA 1362/BANG/2013[2004-05]Status: DisposedITAT Bangalore26 Oct 2023AY 2004-05

Bench: Shri Chandra Poojari & Ms. Madhumita Roy

For Appellant: Shri A. Shankar, Senior CounselFor Respondent: Dr. G. Manoj Kumar, D.R

Section 132Section 153ASection 153CSection 292Section 69C

Late Shri Motilal Hastimalji Bothra Through His L/H Smt. Bhanwari Devi, Mumbai vs. The Income Tax Officer Ward-19(2)(3), Mumbai

In the result, the appeal by the assessee is allowed

ITA 2316/MUM/2023[2010-11]Status: DisposedITAT Mumbai16 Oct 2023AY 2010-11

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: NoneFor Respondent: Smt. Mahita Nair

Section 147Section 148Section 151Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.2316/Mum./2023 (Assessment Year : 2010–11) Late Shri Motilal Hastimaji Bothra Through Legal Heir Smt. Bhanwari Devi C/o Prem Kumar Panpaliya, Advocate ……………. Appellant Shop no.9, 1st Floor, Chandan Plaza Raniwada Road, Sanchore (Raj) Mumbai 343 041 PAN – AFAPB8030N v/s Income Tax Officer ……………. Respondent Ward–19(2)(3), Mumbai Assessee by : None Revenue by : Smt. Mahita Nair Date of Hearing – 12/10/2023 Date of Order – 16/10/2023 O R D E R PER SANDEEP…

Shri Avtar Singh Through L/Heair Shri Gurtej Singh, Kapurthala vs. Principal Commissioner of Income Tax -1, Jalandhar

In the result, appeal of the assessee ITA No

ITA 165/ASR/2023[2018-19]Status: DisposedITAT Amritsar03 Aug 2023AY 2018-19

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 142(1)Section 143Section 143(3)Section 263

…e Jatinder N. Mehta" with his PAN showed that penalty proceedings were initiated against dead person and the penalty imposed in pursuance of such a notice was not sustainable. b) Savita Kapila legal heir of Late Shri Mohinder Paul Kapila vs. ACIT reported at 426 ITR 502 (Delhi): It was held that the legal heir of the assessee was not under an obligation to inform the death of the assessee in the absence of any statutory obligation. I.T.A. No. 165/Asr/2023 4 Assessment Year: 2018-19 Most importantly the case mentions about the transfer of proceedings to the pan of the legal heir.. This case law has been cit…

Late Sh. Jp Aggarwal Through L/H Sh. Vishwanath Aggarwal, New Delhi vs. ITO, Ward- 44(5), New Delhi

In the result, the appeal of the assessee in ITA No

ITA 3133/DEL/2019[2014-15]Status: HeardITAT Delhi23 Jun 2023AY 2014-15

Bench: Shri N.K. Billaiya & Shri Challa Nagendra Prasad

For Appellant: Shri Sudesh Garg, AdvFor Respondent: Ms. Sapna Bhatia, CIT-DR

Section 10(38)Section 143(3)Section 148Section 159Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘H’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ITA No. 3133/DEL/2019 [A.Y 2014-15] Late Shri J.P. Aggarwal Vs. The I.T.O Through L/H Shri Vishwanath Aggarwal Ward – 44(5) RZ – 227-B, Gali No. 6A, Sadh Nagar New Delhi Palam Colony, New Delhi PAN: ABXPA 4829 P (Applicant) (Respondent) Assessee By : Shri Sudesh Garg, Adv Ms. Bhavya Garg, Adv Department By : Ms. Sapna Bhatia, CIT-DR Date of Hearing : 22.06.2023 Date of Pronouncement : 23.06.2023 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER:- Thi…

Satyaveer Singh, Ghaziabad vs. ITO Ward - 1(2), Ghaziabad

The appeals of the assessee are allowed

ITA 927/DEL/2020[2010-11]Status: DisposedITAT Delhi21 Jun 2023AY 2010-11

Bench: Shri Anil Chaturvedi & Shri Anubhav Sharma

Section 144Section 147Section 148Section 159Section 271(1)(c)

…h Court in the case of Smt. Kaushalyabai Vs. CIT (1999) 238 ITR 1008 (MP). 5. On the other hand, learned AR has heavily relied on the judgment of the Hon’ble Delhi High Court in the case of Savita Kapila L/H of Late Shri Mohinder Paul Kapila Vs. ACIT (2020) 426 ITR 502 (Del.) and submitted that re-assessment notice was issued against dead person and the whole proceedings were vitiated. 6. In the aforesaid context it can be appreciated that at time of hering as Bench had desired a Copy of reasons recorded u/s 147 of the Act were provided to the Bench and also to Ld. DR. The Same show that deceased assessee Ch…

Satyaveer Singh, Ghaziabad vs. ITO Ward - 1(2), Ghaziabad

The appeals of the assessee are allowed

ITA 7303/DEL/2019[2010-11]Status: DisposedITAT Delhi21 Jun 2023AY 2010-11

Bench: Shri Anil Chaturvedi & Shri Anubhav Sharma

Section 144Section 147Section 148Section 159Section 271(1)(c)

Dy Commissioner of Income Tax, Central Circle 3(3), Central Range-3, Mumbai vs. Shri Navnitlal Ratanji Shah, Mumbai

In the result, the appeal filed by the Revenue is dismissed

ITA 1919/MUM/2022[2013-2014]Status: DisposedITAT Mumbai31 Jan 2023AY 2013-2014

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Dy. Cit, Central Circle-3(3) Shri Navnitlal Ratanji Shah M-3, 13Th Floor, Eden Hall, Mumbai Vs. Dr. Annie Besant Road, Worli, Mumbai-400 018

For Appellant: Shri Paras S. SavlaFor Respondent: Shri Chetan M. Kacha

Section 142(1)Section 143(1)Section 143(3)Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM Dy. CIT, Central Circle-3(3) Shri Navnitlal Ratanji Shah M-3, 13th Floor, Eden Hall, Mumbai Vs. Dr. Annie Besant Road, Worli, Mumbai-400 018 PAN/GIR No. AAVPS 0171 R (Appellant) : (Respondent) Assessee by : Shri Paras S. Savla Revenue by : Shri Chetan M. Kacha Date of Hearing : 24.01.2023 Date of Pronouncement : 31.01.2023 O R D E R Per Kavitha Rajagopal, J M: This appeal has been filed by the Revenue, challenging the order of the learned Commissioner of Income Tax (Appeals)-51, Mumbai (‘l…

Mrs. Hetal Patel L/H of Late Mr. Dharmesh Patel, Vadodara vs. The ITO, Ward-4(2)(1), Ahmedabad

In the result, the appeal filed by the assessee is partly allowed

ITA 1632/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad21 Oct 2022AY 2010-11

Bench: Shri Waseem Ahmedआयकर अपील सं./Ita No.1632/Ahd/2019 िनधा"रण वष"/Asstt. Year:2010-11 Hetal Patel, The Income Tax L/H Late Mr Dharmesh Y Patel, Vs. Officer, 21A Bhavanipura Society, Ward-4(2)(1), Nizampura, Ahmedabad. Vadodara-390007. Thaltej, Ahmedabad.

For Appellant: Shri Parimalsinh B. Parmar, A.RFor Respondent: Shri Atul Pandey, Sr. D.R

Section 143(3)Section 147Section 148

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ SMC” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1632/AHD/2019 िनधा"रण वष"/Asstt. Year:2010-11 Hetal Patel, The Income Tax L/H Late Mr Dharmesh Y Patel, Vs. Officer, 21A Bhavanipura Society, Ward-4(2)(1), Nizampura, Ahmedabad. Vadodara-390007. Thaltej, Ahmedabad. PAN: AHNPP1518L (Applicant) (Respondent) Assessee by : Shri Parimalsinh B. Parmar, A.R Revenue by : Shri Atul Pandey, Sr. D.R सुनवाई क" तारीख/Date of Hearing : 28/09/2022 घोषणा क" तारीख /Date of Pronouncement: 21/10/2022 आदेश/O R D E R…

Neelam Dhingra, New Delhi vs. DCIT, Circle1(1)(1), Intl. Taxation, New Delhi

In the result, the appeal of the assessee is allowed

ITA 4725/DEL/2017[2007-08]Status: DisposedITAT Delhi10 Jun 2022AY 2007-08

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

For Appellant: Shri R.S. Ahuja, CAFor Respondent: Shri Bhopal Singh, Sr.D.R

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 153ASection 250

…judgments rendered in Rupa Shyam Sunder Dhumatkar vs. ACIT (2020) 420 ITR 256 (Bom), Alamelu Veerappan vs. ITO (2018) 257 taxmann.com 72 (Mad), Sumit Balkrishna Gupta vs. ACIT (2019) 414 ITR 292 (Bom), Savita Kapila vs. ACIT (2020) I.T.A. No.4725/Del/2017 4 426 ITR 502/273 Taxman 148 (Del), ITO vs. Late Shri Ram Kumar (ITA 6495/Del/2016 Bench F) dated 27.12.2017. It was thus urged that the re-assessment order passed in the name of death person cannot be protected under any circumstances and thus requires to be quashed. 4. Ld. DR for the Revenue relied upon the order of the authorities below and could not contro…

Late Shri Jayantilal Kalidas Shah. L/H Shri Japan N Shah, Ahmedabad vs. The ITO, Ward-5(3)(4), Ahmedbad

In the result, the appeal preferred by the assessee is allowed

ITA 990/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad10 Mar 2022AY 2010-11

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri Parimal Sinh B. Parmar, A.RFor Respondent: Shri R. R. Makwana, Sr. DR

Section 142Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD [CONDUCTED THROUGH VIRTUAL AT AHMEDABAD] BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No. 990/Ahd/2019 (Assessment Year: 2010-11) Late Shri Jayantilal Kalidas Shah Vs. ITO L/h. Shri Japan N. Shah, Ward-5(3)(4), 5, Swaminarayan Colony, Ahmedabad Rambaug Road, Maninagar, Ahmedabad-380008 [PAN No.AFHPS8305Q] (Appellant) .. (Respondent) Assessee by : Shri Parimal Sinh B. Parmar, A.R. Revenue by : Shri R. R. Makwana, Sr. DR Date of Hearing 07.03.2022 10.03.2022 Date of Pronouncement O R D E R PER Ms. MADHUMITA ROY…

M/S. Infosys Bpm Limited (Formerly Known As Infosys Bpo Limited, Successor to PAN Financial Shared Services India Private Limited), Bangalore vs. Joint Commissioner of Income Tax, Special Range- 3, Bangalore

In the result, the appeal is allowed

ITA 2372/BANG/2019[2008-09]Status: DisposedITAT Bangalore16 Sept 2021AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2008-09 M/S. Infosys Bpm Limited Vs. The Joint Commissioner Of Income Tax, (Formerly Known As Infosys Bpo Limited, Special Range – 3, Successor To Pan Financial Shared Services Bengaluru. India Private Limited), 26/3, 26/4, 26/6, Electronic City, Hosur Road, Bengaluru – 560 100. Pan : Aaccp 4478 N Appellant Respondent Appellant By : Shri. Padam Chand Khincha, Ca Respondent By : Shri. Muzaffar Hussain, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 14.09.2021 Date Of Pronouncement : 16.09.2021 O R D E R Per N. V. Vasudevan: This Is An Appeal By The Assessee Against The Order Dated 29.09.2019 Of Cit(A)-3, Bengaluru, Relating To Ay 2008-09. 2. Grounds 2 & 3 Raised By The Assessee Is With Regard The Validity Of The Order Passed By The Ao On The Ground That The Assessee Ceased To Exist As On The Date On Which The Order Of The Assessment Was Passed On Merger With M/S. Infosys Bpm Ltd. & Consequently The Order Passed In The Name Of A Company Which Seized To Exist Was Invalid. These Grounds Reads As Follows:

For Appellant: Shri. Padam Chand Khincha, CAFor Respondent: Shri. Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru

Section 391

…rendered by the Hon’ble Supreme Court will not be applicable to the facts of the present case. 11. The Learned Counsel for the assessee on the other hand placed reliance on decision of the Hon’ble Delhi High Court in the case of Savita Kapila Vs. ACIT [2020] 426 ITR 502 (Del) wherein the Hon’ble High Court held that there was no obligation on the part of an assessee to intimate the Department regarding merger. He also pointed out that in the submissions made before the CIT(A), a reference was made to the factum of amalgamation. It was also submitted that the assessment records of the assessee were transferred fr…

Savitri Devi (L/H of Late Rajinder Singh), New Delhi vs. ITO Ward - 42(2), New Delhi

Accordingly appeal filed by the assessee in the capacity of legal heir for assessment year 2011 – 12 is allowed

ITA 6233/DEL/2019[2011-12]Status: DisposedITAT Delhi12 Aug 2021AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Varun Gupta, C. AFor Respondent: Shri R. K. Gupta, Sr. D. R

Section 14Section 142Section 142(1)Section 143(2)Section 144Section 147Section 148Section 69

…INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “SMC”: NEW DELHI ] BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA. No. 6233/Del/2019 (Assessment Year: 2011-12) Smt. Savitri Devi, Income Tax Officer, Legal Heir of Late Rajinder Vs. Ward : 42 (2) Singh, New Delhi. 126–D, Extn. I, Block–B, Nangloi New Delhi – 110 041. PAN: BJPPS7912C (Appellant) (Respondent) Assessee by : Shri Varun Gupta, C. A.; Revenue by: Shri R. K. Gupta, Sr. D. R.; Date of Hearing : 12/08/2021 Date of pronouncement : 12/08/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. T…

Income Tax Officer-2(1), Kanpur vs. Smt. Alka Kanodia, Kanpur

In the result, appeal filed by the Revenue is dismissed

ITA 118/LKW/2020[2015-16]Status: DisposedITAT Lucknow07 Jul 2021AY 2015-16

Bench: Shri T.S. Kapoora.Y. 2015-16. Income Tax Officer-2(1), Vs. Smt. Alka Kanodia, Kanpur 117/K/13, Gutaiya, Pan Aadtk 8568J C/O. M.P. Udyog, Kanpur Pan :Abypk 1537F (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘SMC’ LUCKNOW [Through Virtual Hearing] BEFORE SHRI T.S. KAPOOR, ACCOUNTANT MEMBER A.Y. 2015-16. Income Tax Officer-2(1), Vs. Smt. Alka Kanodia, Kanpur 117/K/13, Gutaiya, PAN AADTK 8568J C/o. M.P. Udyog, Kanpur PAN :ABYPK 1537F (Appellant) (Respondent) Appellant by Shri Harish Gidwani, DR Respondent by Shri P.K. Kapoor, CA Date of hearing 23/06/2021 Date of pronouncement 07/07/2021 O R D E R This is an appeal filed by the Revenue against the order of ld. CIT(A)-I, Kanpur dated 19.11.2018. 2. At the outset, the ld. DR invited my attention to application for co…

M/S. Emta Coal Ltd., ( Erstwhile Known As M/S. Eastern Mineral & Trading Agency ), Kolkata vs. ACIT, Central Circle - 3(1), Kolakta

In the result, the appeal of the assessee is allowed

ITA 2422/KOL/2018[2010-11]Status: DisposedITAT Kolkata29 Jun 2021AY 2010-11

Bench: Sri J. Sudhakar Reddy, Hon’Ble & Sri Aby T. Varkey, Hon’Ble) Assessment Year: 2010-11 M/S. Emta Coal Ltd…………………………………………..............................…….............Appellant 5B, Nandlal Basu Sarani Kolkata – 700 071 [Pan : Aacce 3506 G]

Section 132Section 143(1)Section 143(3)Section 148Section 250

…he Hon’ble Supreme Court. 16. It is noted that, this identical It is noted that, this identical legal issue came up for consideration before the Hon’ble issue came up for consideration before the Hon’ble Delhi High Court in the case of Savita Kapila Vs ACIT (426 ITR 502) wherein the que Delhi High Court in the case of Savita Kapila Vs ACIT (426 ITR 502) wherein the que Delhi High Court in the case of Savita Kapila Vs ACIT (426 ITR 502) wherein the question before the High Court was, whether the issuance of notice u/s 148 of the Act in the name of a before the High Court was, whether the issuance of notice u/s 14…

Shri Surender Singh, Haryana vs. ITO, Narnaul

In the result appeal of the assessee is allowed

ITA 375/DEL/2017[2006-07]Status: DisposedITAT Delhi24 Dec 2020AY 2006-07

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Lalit Mohan, CAFor Respondent: Ms. Aman Preet, Sr. DR

Section 144Section 147Section 148

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI H.S.SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA. No.375/Del/2017 (Assessment Year: 2006-07) Shri Surender Singh, ITO, S/o. Late Sh. Phool Singh, Vs. Ward-2, Vill. Lowa Khurd, PO. Noona Narnaul Majra, Distt. Jhajjar, Tehsil, Bahadurgarh, Haryana PAN: AVRPS9935Q (Appellant) (Respondent) Assessee by : Shri Lalit Mohan, CA Revenue by: Ms. Aman Preet, Sr. DR Date of Hearing 24/12/2020 Date of pronouncement 24/12/2020 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is filed by the Le…

Sangeeta Himmatramka (Legal Heir of Late Sh Rajeev Himmatranka), Delhi vs. ACIT, Circle-46(1), New Delhi

In the result, appeal of the assessee is allowed

ITA 7645/DEL/2019[2011-12]Status: DisposedITAT Delhi15 Oct 2020AY 2011-12

Bench: Ms Sushma Chowla & Sh. Anil Chaturvedi(Through Video Conferencing) Assessment Year: 2011-12 Sangeeta Himmatramka Vs. Acit, (Legal Heir Of Late Sh Circle-46(1) Rajeev Himmatramka), New Delhi C-58, Upper Ground Floor, Rohit Kunj, Pitampura, New Delhi – 110 034. Pan : Aaaph 9487 L (Appellant) (Respondent) Assessee By Shri Suresh Gupta, C.A. Revenue By Shri Amit Jain, Sr. D.R. Date Of Hearing: 29/09/2020 Date Of Pronouncement: 15/10/2020 Order Per Anil Chaturvedi, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 13.08.2019 Of The Commissioner Of Income Tax (A)- 16, New Delhi Relating To Assessment Year 2011-12. Sangeeta Himmatramka Vs. Acit A.Y. 2011-12 2 2. The Relevant Facts As Culled From The Material On Records Are As Under:

Section 143(3)Section 144Section 147Section 148Section 151Section 68

…disputed by the Revenue as is also evident from the letter of ACIT, Circle – 46(1) dated 16.09.2020 which is placed on record by the Revenue. He placing reliance on the decision of Savita Kapila, (Legal Heir of late Shri Mohinder Paul Kapila) vs. ACIT (2020) 426 ITR 502 (Del) and other decisions submitted that notice u/s 148 has to be issued in the name of correct person and notice issued to a deceased person is not valid. He submitted that Hon’ble Delhi High Court in the case of Savita Kapila (supra) has held that notice issued to the deceased person is not valid and is not a curable defect by section 292BB. He…